CIB - Condensed Balance Sheet Standalone (9M26)

Condensed Separate Interim Statement of Financial Position as at September 30, 2026

Notes

Sep. 30, 2026

Dec. 31, 2025

Assets

Cash and balances at the central bank

14

100,320,998

88,094,579

Due from banks

15

277,076,227

136,581,804

Loans and advances to banks, net

17

51,133,049

34,440,770

Loans and advances to customers, net

18

614,095,530

503,361,099

Derivative financial instruments

36,516

620,349

Financial investments

- Financial Assets at Fair Value through OCI

19.1

379,415,570

375,180,260

- Financial Assets at Amortized cost

19.1

328,549,745

234,685,457

Investments in subsidiaries and associates

20

9,616,565

1,157,430

Non-current assets held for sale

32

279,104

279,104

Other assets

21

57,650,643

53,904,113

Deferred tax assets

1,107,301

2,410,347

Property and equipment

22

6,459,471

5,437,519

Total assets

1,825,740,719

1,436,152,831

Liabilities and equity

Liabilities

Due to banks

23

21,826,384

3,796,866

Due to customers

24

1,452,466,360

1,105,355,617

Derivative financial instruments

282,234

137,802

Current income tax liabilities

16,081,403

20,570,313

Other liabilities

25

30,568,943

25,411,706

Issued debt instruments

26

-

4,761,558

Other loans

32,300,727

30,471,499

Other provisions

27

15,611,164

15,632,737

Total liabilities

1,569,137,215

1,206,138,098

Equity

Issued and paid capital

34,051,391

33,779,361

Reserves

132,132,542

105,426,594

Reserve for employee stock ownership plan (ESOP)

2,718,833

2,343,532

Retained earnings*

87,700,738

88,465,246

Total equity and net profit for the period / year

256,603,504

230,014,733

Total liabilities and equity

1,825,740,719

1,436,152,831

The accompanying notes are an integral part of these financial statements.

(Review report attached)

*

Including net profit for the period

Condensed Separate Interim Income Statement for The Period Ended September 30, 2026

Last 9 Months

Last 9 Months

Notes

Sep. 30, 2026

Sep. 30, 2025

Interest and similar income

174,266,929

157,761,416

Interest and similar expense

(81,545,566)

(79,403,286)

Net interest income

92,721,363

78,358,130

Fee and commission income

15,494,846

11,565,784

Fee and commission expense

(6,472,951)

(5,224,939)

Net fee and commission income

9,021,895

6,340,845

Dividend income

213,788

125,185

Net trading income

9

2,753,112

1,276,502

Profits (losses) on financial investments

19.2

360,970

598,228

Administrative expenses

(15,383,108)

(11,880,346)

Other operating income (expenses)

10

(4,174,858)

687,384

Release (charges) for ECL

11

1,439,075

7,976,997

Profit before income tax

86,952,237

83,482,925

Income tax expense

12

(23,030,304)

(21,867,730)

Deferred tax assets (liabilities)

12

(948,425)

592,311

Net profit for the period

62,973,508

62,207,506

Earnings per share

13

Basic

16.66

16.84

Diluted

16.45

16.64

Islam Zekry

Hisham Ezz Al-Arab

Group CFO & Executive Board Member

CEO & Executive Board Member

Condensed Separate Interim Statement of Comprehensive Income for The Period Ended September 30, 2026

Last 9 Months

Last 9 Months

Sep. 30, 2026

Sep. 30, 2025

Net profit for the period

62,973,508

62,207,506

Transferred to RE from financial assets at fair value through OCI

-

3,586

Net change on financial assets at fair value through comprehensive income after tax

(7,623,412)

6,805,836

Effect of ECL on debt instruments measured at fair value through OCI

(1,213,889)

(399,884)

Total comprehensive income for the period

54,136,207

68,617,044

Condensed Separate Interim Cash Flows for The Period Ended September 30, 2026

Notes

Sep. 30, 2026

Sep. 30, 2025

Cash flow from operating activities

Profit before income tax

86,952,237

83,482,925

Adjustments to reconcile profits to net cash provided by operating activities

Fixed assets depreciation

22

1,741,775

1,244,370

Impairment release/charge for credit losses (loans and advances to customers and banks)

11

(831,266)

(7,980,073)

Net charge/release for other provisions

27

703,491

(4,080,370)

Impairment release/charge for credit losses (due from banks)

11

10,622

151,236

Impairment release/charge for credit losses (financial investments)

11

(618,431)

(148,160)

Exchange revaluation differences for financial assets at fair value through OCI and AC

(14,793,139)

4,669,694

Revaluation differences impairment charge for Financial Assets at Fair value through OCI

348,094

(225,004)

Revaluation differences impairment charge for Financial Assets at Amortized cost

14,301

(16,709)

Revaluation differences impairment charge for due from banks

12,012

(7,813)

Net utilized/recovered for other provisions

27

(1,205,347)

(2,039)

Exchange revaluation differences of other provisions

27

480,283

(52,461)

Profits/losses from selling property and equipment

(4,500)

(8,006)

Profits/losses from selling financial investments at fair value through OCI

19.2

(360,970)

(416,668)

Profits/losses from selling investments in associates

19.2

-

(181,560)

Share based payments

1,218,347

990,324

Operating profits before changes in operating assets and liabilities

73,667,509

77,419,686

Net decrease / increase in assets and liabilities

Due from banks

(24,164,341)

158,353,929

Financial assets at fair value through P&L

-

(2,203,869)

Derivative financial instruments

370,892

(306,569)

Loans and advances to banks and customers

(126,593,623)

(120,567,170)

Other assets

(395,375)

(2,706,703)

Due to banks

23

18,029,518

4,726,166

Due to customers

24

347,110,743

75,309,375

Current income tax obligations paid

(6,948,901)

(6,009,912)

Other liabilities

(15,413,075)

(12,872,687)

Net cash generated from (used in) operating activities

265,663,347

171,142,246

Cash flow from investing activities

Proceeds from sale of investments in associates

-

339,920

Payments for investment in subsidiaries

(8,459,135)

(542,256)

Payments for purchases of property, equipment and branches construction

(6,116,703)

(5,833,944)

Proceeds from selling property and equipment

10

4,500

8,006

Proceeds from redemption of financial assets at amortized cost

12,259,860

21,249,023

Payments for purchases of financial assets at amortized cost

(105,671,194)

(83,115,289)

Payments for purchases of financial assets at fair value through OCI

(154,612,829)

(192,334,673)

Proceeds from selling financial assets at fair value through OCI

157,194,816

98,063,752

Net cash generated from (used in) investing activities

(105,400,685)

(162,165,461)

Condensed Separate Interim Cash Flows for The Period Ended September 30, 2026 (Cont.)

Sep. 30, 2026

Sep. 30, 2025

Cash flow from financing activities

Other loans

1,829,228

6,286,889

Dividends

(29,037,813)

(14,714,434)

Issued debt instruments

(4,761,558)

(288,320)

Capital increase

272,030

276,930

Net cash generated from (used in) financing activities

(31,698,113)

(8,438,935)

Net increase (decrease) in cash and cash equivalent during the period

128,564,549

537,850

Beginning balance of cash and cash equivalent

141,266,643

227,028,744

Cash and cash equivalent at the end of the period

269,831,192

227,566,594

Cash and cash equivalent comprise:

Cash and balances at the central bank

14

100,320,998

20,916,631

Due from banks

277,231,543

228,295,965

Treasury bills and other governmental notes

16

185,717,863

140,546,840

Obligatory reserve balance with CBE

(73,614,596)

(2,725,245)

Due from banks with maturity more than three months

(34,106,753)

(19,202,757)

Treasury bills and other governmental notes with maturity more than three months

(185,717,863)

(140,264,840)

Total cash and cash equivalent

269,831,192

227,566,594

Condensed Separate Interim Statement of Changes in Shareholders' Equity

Sep. 30, 2025

Issued and paid capital

Legal reserve

General reserve

General risk reserve

Special reserve

Capital reserve

Reserve for financial assets at fair value through OCI

Banking risks reserve

Retained earnings

Reserve for employee stock ownership plan

Total

Beginning Balance

30,431,580

6,208,674

62,422,792

1,549,445

-

22,818

(7,095,741)

17,924

56,260,451

1,868,235

151,686,178

Capital increase

276,930

-

-

-

-

-

-

-

-

-

276,930

Transferred to reserves

-

2,771,284

19,758,610

-

-

2,246

-

-

(21,744,828)

(787,312)

-

Dividend paid

-

-

-

-

-

-

-

-

(14,714,434)

-

(14,714,434)

Net profit for the period

-

-

-

-

-

-

-

-

62,207,506

-

62,207,506

Transferred to RE from financial assets at fair value through OCI

-

-

-

-

-

-

3,586

-

(3,586)

-

-

Transferred from net profit to special reserve

-

-

-

-

13,145,012

-

-

-

(13,145,012)

-

-

Net change on financial assets at fair value through OCI after tax

-

-

-

-

-

-

6,805,836

-

-

-

6,805,836

Transferred (from) to banking risk reserve

-

-

-

-

-

-

-

(2,628)

2,628

-

-

Effect of ECL on debt instruments measured at fair value through OCI

-

-

-

-

-

-

(399,884)

-

-

-

(399,884)

Cost of employees' stock ownership plan (ESOP)

-

-

-

-

-

-

-

-

-

990,324

990,324

 Ending Balance

30,708,510

8,979,958

82,181,402

1,549,445

13,145,012

25,064

(686,203)

15,296

68,862,725

2,071,247

206,852,456

Sep. 30, 2026

Issued and paid capital

Legal reserve

General reserve

General risk reserve

Special reserve

Capital reserve

Reserve for financial assets at fair value through OCI

Banking risks reserve

Retained earnings

Reserve for employee stock ownership plan

Total

Beginning Balance

33,779,361

8,979,958

79,110,551

1,549,445

13,145,012

25,064

2,601,268

15,296

88,465,246

2,343,532

230,014,733

Capital increase

272,030

-

-

-

-

-

-

-

-

-

272,030

Transferred to reserves

-

4,089,832

31,449,216

-

-

13,005

-

-

(34,709,007)

(843,046)

-

Dividends paid

-

-

-

-

-

-

-

-

(29,037,813)

-

(29,037,813)

Net profit for the period

-

-

-

-

-

-

-

-

62,973,508

-

62,973,508

Net change on financial assets at fair value through OCI after tax

-

-

-

-

-

-

(7,623,412)

-

-

-

(7,623,412)

Transferred (from) to banking risk reserve

-

-

-

-

-

-

-

(8,804)

8,804

-

-

Effect of ECL on debt instruments measured at fair value through OCI

-

-

-

-

-

-

(1,213,889)

-

-

-

(1,213,889)

Cost of employees' stock ownership plan (ESOP)

-

-

-

-

-

-

-

-

-

1,218,347

1,218,347

 Ending Balance

34,051,391

13,069,790

110,559,767

1,549,445

13,145,012

38,069

(6,236,033)

6,492

87,700,738

2,718,833

256,603,504